Transcription of PHILIPPINE STANDARD ON AUDITING 700 (REVISED) …
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PHILIPPINE STANDARD ON AUDITING 700 (REVISED) …
PHILIPPINE STANDARD ON AUDITING 700 (REVISED) FORMING AN OPINION AND REPORTING ON financial STATEMENTS (Effective for audits of financial statements for periods ending on or after December 15, 2016) CONTENTS _____ Paragraph Introduction Scope of this PSA .. 1-4 Effective Date .. 5 Objectives .. 6 Definitions .. 7 9 Requirements Forming an Opinion on the financial Statements .. 10-15 Form of Opinion .. 16-19 Auditor s Report .. 20-51 Supplementary Information Presented with the financial Statements .. 52-53 Application and Other Explanatory Material Qualitative Aspects of the Entity s Accounting Practices .. A1-A3 Disclosure of the Effect of Material Transactions and Events on the Information Conveyed in the financial Statements .. A4 Description of the Applicable financial Reporting Framework.
4 deals with special considerations when financial statements are prepared in accordance with a special purpose framework. PSA 8055 deals with special considerations relevant to an audit of a single financial statement or of a specific element, account or item of a . financial statement. This PSA also applies to audits for which PSA 800 or PSA ...
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